Section 80-IB of the Income Tax Act

The decision most relied on for Section 80-IB is CIT v. Sesa Goa Ltd. (271 ITR 331), cited in 92 of the 80 judgments on BharatTax that turn on this section.

Leading authorities on Section 80-IB

CIT v. Sesa Goa Ltd.
271 ITR 331 · 2004 · Supreme Court
92
citing judgments

Extraction and processing of iron ore constitutes "production" for the purpose of claiming tax benefits like investment allowance under Section 32A and additional depreciation under Section 32(1)(iia), even if it does not amount to "manufacture".

Girilal & Co. v. S.L. Meena, ITO
300 ITR 432 · 2008 · High Court
32
citing judgments

Reassessment proceedings after four years are valid when the assessee fails to disclose primary facts or keeps relevant material from the Assessing Officer. This applies when information was available in annexures and Explanation 2(c)(iv) to Section 147 is invoked.

10B in Pr. CIT v. Wipro Ltd.
288 Taxmann 491 · 2022 · Supreme Court
22
citing judgments
Aman Marble Industries (P.) Ltd. v. Collector of Central Excise
1 SCC 279 · 2005 · Supreme Court
18
citing judgments
CIT v. G. M Knitting
12 SCC 272 · 2016 · Reported
13
citing judgments
Legato Systems (India) Pvt. Ltd. v. DCIT (
189 Taxmann 21 · 2010 · High Court
13
citing judgments
Department. 19. In CIT v. Sesa Goa Ltd.
13 SCC 548 · 2004 · Reported
10
citing judgments
HVK International Pvt. Ltd. v. DCIT, C.C.3
72 Taxmann.com 208 · 2016 · High Court
10
citing judgments
Tarasafe International (P.) Ltd. v. DDIT
168 Taxmann.com 514 · 2024 · Reported
7
citing judgments
225 (Gujarat) v. M Procon Pvt. Ltd., v. Assistant Director of Income-tax
168 Taxmann.com 517 · 2024 · High Court
7
citing judgments

Judgments on Section 80-IB

EXPERT GLOBAL SOLUTIONS PRIVATE LIMITED,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 AURANGABAD, AURANGABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2557/PUN/2025[2022-2023]Status: DisposedITAT Pune10 Apr 2026AY 2022-2023

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Rajat SoniFor Respondent: Shri Mukul Kulkarni (virtually)
Section 139(1)Section 143(1)Section 44ASection 80J

KARNATAKA TELECOM DEPARTMENT EMPLOYEES CO-OPERATIVE SOCIETY LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME OF TAX, CENTRAL CIRCLE 1(4), BLR, BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 1082/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 142(1)Section 250Section 56Section 80PSection 80P(2)Section 80P(2)(a)

DEPUTY COMMISSIONER OF INCOME TAX 1(1)(2), MUMBAI vs. HINDUSTAN UNILEVER LIMITED, MUMBAI

ITA 929/MUM/2018[2004-05]Status: DisposedITAT Mumbai30 Jan 2026AY 2004-05

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Ajay Chandra, CIT-DR
Section 10BSection 145ASection 14ASection 250Section 80Section 801BSection 80H

HINDUSTAN UNILEVER LIMITED,MUMBAI vs. DY.CIT-1(1)(2), MUMBAI

ITA 1041/MUM/2018[2004-05]Status: DisposedITAT Mumbai30 Jan 2026AY 2004-05

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Ajay Chandra, CIT-DR
Section 250

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKAR PAT SANSTHA LTD,KOLHAPUR vs. PCIT-1, PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR
Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

THE NANAWAN CO-OPERATIVE AGRICULTURE SOCIETY,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 953/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh06 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Alok Krishan (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 119Section 139Section 139(1)Section 147Section 148Section 80Section 80ASection 80PSection 80P(2)(a)

ACIT-CC-7(3), MUMBAI vs. INFRATECH BUILDERS AND AGRO PRIVATE LIMITED , MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2362/MUM/2025[2009-10]Status: DisposedITAT Mumbai22 Dec 2025AY 2009-10

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2009-10 Asst. Commissioner Of Income Vs Infratech Builders & Agro Pvt. Tax Central Circle 7(2), Ltd. Mumbai 216 Shah & Nahar Industrial E, Room No.655, 6Th Floor Dr. E Moses Road Worli Aayakar Bhavan M.K. Road Mumbai 400018, Maharashtra Mumbai, Mumbai India, Mumbai Pan: Aabci7392B Appellant Respondent Present For: Appellant By : Shri Niraj Sheth, Advocate Respondent By : Shri Virabhadra S. Mahajan, Sr. Dr (Virtually Appeared) Date Of Hearing : 29.09.2025 Date Of Pronouncement : 22.12.2025 O R D E R Per Girish Agrawalthis Appeal Filed By The Revenue Is Arising Out Of The Order Cit(A),- 49, Itba/Apl/S/250/2024-25/1072911991(1) Mumbai Vide Order Dated 04.02.2025 Against The Assessment Order Passed U/S 143(3)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 13.12.2016 For A.Y. 2009-10. 2. Grounds Taken By The Revenue Are As Under: 1."On Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Erred In Holding That The Reopening Of The Assessment Under Section 147 Of The Income Infratech Builders & Agro Pvt. Ltd. A.Y.2009-10 Tax Act, 1961 Is Bad In Law Without Considering The Fact That The Assess Had Failed To Provide 1 The Details Of Payments Made To M/S. Bovis India Pvt. Ltd. & M/S. Bovis Lend Lease India Pvt. Ltd. & No Service Tax Was Charged On The Payments Made To These Companies, Unlike Other Similar Payments.”

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Virabhadra S. Mahajan, Sr. DR
Section 143(3)Section 147Section 80

ROLON SEALS INTERNATIONAL,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 947/HYD/2025[2023-24]Status: DisposedITAT Hyderabad10 Dec 2025AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.947/Hyd/2025 Assessment Year 2023-2024 Rolon Seals International, The Income Tax Officer, Hyderabad – 500 063. Vs. Ward-11(1), Telangana. Hyderabad. Pan Aarfr2216G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Sashank Dundu, Advocate राज" व "ारा /Revenue By: G Saratha, Sr. Ar

For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: G Saratha, Sr. AR
Section 10ASection 139(1)Section 143(1)Section 143(1)(a)Section 250

CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITY LTD.,BERHAMPORE, MURSHIDABAD vs. I.T.O., WARD - 56(3),, MURSHIDABAD

In the result, the appeal of the assessee is allowed

ITA 943/KOL/2025[2020-2021]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 80Section 80ASection 80P

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 130/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 80ASection 80PSection 80P(2)(a)

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 464/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Nov 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri V. Ravish Bhatt, Sr. DR

ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)
Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

MADHYA SHIKARPUR CHARALKHALI SKUS LTD.,NADIA vs. I.T.O.,WARD-41(3), NADIA

ITA 88/KOL/2025[2018-19]Status: DisposedITAT Kolkata21 Oct 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250

ACIT, CIRCLE-3, THANE, ASHAR, IT PARK, THANE vs. MAGIC KRAFT PRIVATE LIMITED, VASAI EAST

ITA 4327/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Oct 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 115BSection 143(1)Section 1ISection 250

FT 92 THE VILUPURAM AND TINDIVANAM GOV ARTS COLLEGE TEACHING AND NON-TEACHING STAFFS CO-OP SOCIETY,VILUPURAM vs. INCOME TAX OFFICER, VILUPURAM

In the result the appeal is allowed

ITA 2046/CHNY/2025[2019-2020]Status: DisposedITAT Chennai10 Oct 2025AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2046/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 119(2)(b)Section 139Section 139(1)Section 143(1)(a)Section 80Section 80ASection 80P

SAHYADRI FARMERS PRODUCER COMPANY LIMITED,NASHIK vs. ACIT CIRCLE - 1, NASHIK

In the result, the appeal of the assessee stands allowed

ITA 951/PUN/2025[2017-18]Status: DisposedITAT Pune08 Oct 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.951/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. Acit, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. Pan : Aapcs1516D Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amit Bobde Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.03.2025 Passed By Ld. Addl./Jcit(A)-6, Delhi [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “ (All The Grounds Are Without Prejudice To Each Other) 1. The Learned Addl/Jcit (A)-6 Delhi Erred In Law & Fact In Upholding Disallowance U/S Boib(114) Amounting To Rs.8,73,57,770 Made By Learned Dcit, Cpc (Hereinafter

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 143(1)Section 801BSection 80I

GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 793/PUN/2025[2019-2020]Status: DisposedITAT Pune30 Sept 2025AY 2019-2020

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.793/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Government Printing Press V The Income Tax Officer, Employee Credit Co-Operative S Ward-7(1), Pune. Society Limited, Yerawadakaragruh, Airport Road, Yerawada, Pune – 411006. Pan: Aabag2986P Appellant/ Assessee Respondent / Revenue Assessee By Mr.Sarvesh Khandelwal Revenue By Shri Ramnath P Murkunde Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-2, Visakhapatnamunder Section 250 Of The Income Tax Act, 1961 Dated 30.01.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 02.12.2020 For Ay 2019-20.The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250Section 80(2)(f)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)Section 80P(2)(d)

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 901/JPR/2025[2018-19]Status: DisposedITAT Jaipur29 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Athrav Mundra, Adv. &For Respondent: Shri Dharma Singh Meena, JCIT
Section 139(1)Section 143(2)Section 2Section 250Section 3Section 80ASection 80J

AIS SHIVAJI MEMORIAL SOCIETYS EMPLOYEES COOP CREDIT SOCIETY,PUNE vs. INCOME TAX OFFICER, WARD 2(1), PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 207/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Ramnath P Murkunde
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80PSection 80P(2)(a)

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